This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 edition. Excerpt: ...shows very clearly that 120 acres of the lands owned by the respondent was assessed at that time double, and the valuation placed at $372, for both the years 1000 and 1901, and the same valuation assessed by the assessor on all the Whitney land in sections same for 1900; land 372; Imp. on same 200; personal property 120; Prop. Tax 37.92; Pen. 379; Poll and road 6; special school district 4, 9.48; Pen..95; Adv. 1.25 $58.39." The total tax for the years 1900 and 1901 was the sum of $58.39, and it was for the payment of this sum that the property was sold at tax sale on July 21, 1902, and a tax deed was Issued In pursuance of such sale dated October 10, 1905, to Elmore county, and on the 13th day of July, 1910, Elmore county made a commissioner's deed to the appellant for the same property, to wit, S. % S. W. %, N. E. % S. W. %, section 13, 120 acres. It will be observed, also, from the assessment roll of 1901 that the assessor apparently made an assessment of all the land in sections 13 and 24, including 160 acres belonging to Fred E. Whitney, and fixed the value of such real property at $400, and this assessment was made likewise for the year 1900; and, after such assessment was made, this assessment appears from the face of the assessment roll to have been changed, and the acreage in section 24 was stricken from such roll, leaving the land assessed to Whitney In section 13, consisting of 120 acres, but the valuation was afterwards reduced In the sum of $28 by the state board of equalization. This, however, was not made because of any change which the assessor made, but on the theory that the land was assessed too high, and would apply whether it covered 120 acres or 160 acres. It, however, would have nothing to do with the fact that...